Comments

But what exactly transfers from BG:EE to BGII:EE? Obviously, main character, his experience and stats. But what about Imoen, Minsk, Jaheira, etc?

Main character, his XP, his Bhaalspawn powers, and his stats (including permanent bonuses from Tomes and a mage's HP bonus from his familiar, but not temporary bonuses from e.g. Buckley's Buckler).

All equipment in the main character's inventory is imported, but then immediately taken away from him. (There used to be an exploit where you could keep it, but that's been fixed.) This does result in a bug where if you're a mage and you have your familiar in your inventory, it gets taken away and you can cast it again, getting the HP bonus a second time.

(Note: while the gear gets taken away immediately, what you have in your inventory influences what items appear in the starting dungeon, and there is one encounter late in SoA that will be slightly different if you have a certain item on you when importing.)

I *believe* if you're romancing an EE NPC in BG1, that will automatically carry over to BG2, too. I haven't romanced any EE NPCs in BG1 before so I'm not sure on this one.

Nothing about any other NPC carries over-- not proficiencies, not skill points, not equipment, not stat bonuses from tomes, not nothing.